The following are the functions mandated to the Auditor General, in the Audit Act (4/2007):
- To audit all the government institutions, accounts and government trading bodies.
- To enhance public accountability and good governance and sound financial management in the administration of the government institutions, state owned enterprises and joint venture companies in which state holds shares.
- To set rules, regulations and standards governing the audit in the Maldives.
- To carry out any function conferred on the Auditor General by or under any other law of the Maldives.